ACCT$495$ Capstone Project Fall $2019\backslash$table$[[$Unadjusted Balances$],[12/31/2019],[,,$Debit,Credit$],[101,$Cash,$$,425,000\mathrm{.}00,,],[102,$Cash Equivalents,,$38,000\mathrm{.}00,,],[103,$Accounts Receivable,,$825,000\mathrm{.}00,,],[104,$Allowance for Doubtful Accounts,$$,25,000\mathrm{.}00],[105,$Inventory,,$1,375,000\mathrm{.}00,,],[106,$Prepaid expenses,,$122,593\mathrm{.}00,,],[107,$Other Current Assets,,$25,531\mathrm{.}00,,],[121,$Equipment,,$487,000\mathrm{.}00,,],[122,$Building,,$875,000\mathrm{.}00,,],[123,$Land,,$310,000\mathrm{.}00,,],[124,$Accumulated Depreciation,,,,$457,500\mathrm{.}00],[125,$Investments,,$675,868\mathrm{.}00,,],[131,$Goodwill,,$175,000\mathrm{.}00,,],[132,$Other Intangible Assets,,$250,000\mathrm{.}00,,],[201,$Accounts Payable,,,$$,1,144,925\mathrm{.}00],[202,$Wages Payable,,,$$,80,000\mathrm{.}00],[204,$Payroll taxes payable,,,$$,18,000\mathrm{.}00],[205,$Interest Payable,,,$$,12,550\mathrm{.}00],[206,$Dividends Payable,,,$$,50,000\mathrm{.}00],[207,$Unearned Revenue,,,,$187,500\mathrm{.}00],[210,$Income Tax payable,,,,$],[212,$Compensated Absence Payable,,,,$],[221,$Long Term Liabilities,,,$$,688,500\mathrm{.}00],[301,$Common Stock $($$$10$ par$),,,,735,000\mathrm{.}00],[302,$Paid$-$in Capital Common Stock,,,$$,157,500\mathrm{.}00],[310,$Dividends,$$,50,000\mathrm{.}00,,],[315,$Treasury Stock,,$250,000\mathrm{.}00,,],[320,$Retained Earnings,,,,$369,700\mathrm{.}00],[401,$Product Sales Revenue,,,,$9,280,673\mathrm{.}00],[402,$Service Revenue,,,,$1,542,678\mathrm{.}00],[403,$Sales Returns,,$162,500\mathrm{.}00,,],[404,$Sales Discounts,,$269,500\mathrm{.}00,,],[420,$Investment Income,,,$$,28,290\mathrm{.}00],[421,$Gain$/$Loss on Disposal,,,,$]]\backslash$table$[[501,$Cost of Goods Sold,$$,5,100,000\mathrm{.}00,],[601,$Office Expenses,$$,215,000\mathrm{.}00,],[602,$Bad debts expenses,$$,-,],[603,$Equipment Repair Expense,$$,150,000\mathrm{.}00,],[604,$Advertising Expense,$$,168,500\mathrm{.}00,],[605,$Depreciation Expense,,,$],[607,$Legal Fees,$$,205,000\mathrm{.}00,],[608,$Office Wages Expense,$$,400,000\mathrm{.}00,],[609,$Accounting Consultants,$$,100,000\mathrm{.}00,],[610,$Property Taxes,$$,107,831\mathrm{.}00,],[611,$Maintenance Expense,$$,42,500\mathrm{.}00,],[612,$Dues and subscriptions Expense,$$,22,960\mathrm{.}00,],[613,$Telephone Expense,$$,20,199\mathrm{.}00,],[614,$Utilities Expenses,$$,78,000\mathrm{.}00,],[615,$Wages Expense,$$,962,000\mathrm{.}00,],[616,$Travel & Entertainment Expenst,$$,220,000\mathrm{.}00,],[617,$Research & Development,$$,290,000\mathrm{.}00,],[618,$Insurance Expense,$$,85,000\mathrm{.}00,],[619,$Income Tax Expense,,,$],[620,$Payroll taxes Expense,$$,168,488\mathrm{.}00,],[625,$Compensated Absence Expense,,,$],[695,$Interest Expense,$$,47,500\mathrm{.}00,],[699,$Miscellaneous Expense,$$,78,846\mathrm{.}00,],[,$Totals,$$,14,777,816\mathrm{.}00,$$ $14,777,816\mathrm{.}00]]$

Part $1$ Adjusting entries & Statements

$12/31/2019$ Year$-$end Adjustment Data for Bruce and Emmett Corp is as follows:

B$.$ Compute the adjusted trial balance amounts